Online information and database access or retrieval services
The place of supply of the “online information and database access or retrieval services” services shall be location of recipient of service – section 13(12) of IGST Act.
For the purposes of this sub-section, person receiving such services shall be deemed to be located in the taxable territory if any two of the following non-contradictory conditions are satisfied, namely:-
(i) the location of address presented by the recipient of service via internet is in taxable territory
(ii) the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of service settles payment has been issued in the taxable territory
(iii) the billing address of recipient of service is in the taxable territory;
(iv) the internet protocol address of the device used by the recipient of service is in the taxable territory
(v) the bank of recipient of service in which the account used for payment is maintained is in the taxable territory
(vi) the country code of the subscriber identity module (SIM) card used by the recipient of service is of taxable territory
(vii) the location of the fixed land line through which the service is received by the recipient is in taxable territory.- Explanation to section 13(12) of IGST Act.